Section 115JE. Application of other provisions of this Act

115JE. Application of other provisions of this Act. —Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to a[2] [person] referred to in this Chapter. 3[ 115JEE. Application of this Chapter to certain persons. —(1) The provisions of this Chapter shall apply to a person who has claimed any deduction under— (a) any section (other than section 80P) included in Chapter VI-A under the heading "C.— Deductions in respect of certain incomes "; or 4[(b) section 10AA; or (c) section 35AD.] (2) The provisions of this Chapter shall not apply to an individual or a Hindu undivided family or an association of persons or a body of individuals, whether incorporated or not, or an artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2, if the adjusted total income of such person does not exceed twenty lakh rupees.] 5[(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD.] 115JF. Interpretation in this Chapter. In this Chapter— (a) "accountant" shall have the same meaning as in the Explanation below sub-section (2) of section 288; 6[(b) "alternate minimum tax" means the amount of tax computed on adjusted total income,-- (i) in case of an assessee being a unit referred to in sub-section (4) of section 115JC, at a rate of nine per cent.; (ii) in any other case, at a rate of eighteen and one-half per cent.;] 7[(ba) "convertible foreign exchange" means a foreign exchange which is for the time being treated by the Reserve Bank of India as convertible foreign exchange for the purpose of the Foreign Exchange Management Act, 1999 and the rules made thereunder; (bb) "International Financial Services Centre" shall have the meaning assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005;] 8* * * * * 1. Subs. by Act 7 of 2017, s. 48, for "tenth assessment year" (w.e.f. 1-4-2018). 2. Subs. by Act 23 of 2012, s. 52, for "a limited liability partnership" (w.e.f. 1-4-2013). 3. Ins. by s. 53, ibid . (w.e.f. 1-4-2013). 4. Subs. by Act 25 of 2014, s. 40, for clause (b) (w.e.f. 1-4-2015). 5. Ins. by s. 40, ibid . (w.e.f. 1-4-2015). 6. Subs. by Act 13 of 2018, s. 39, for clause (b) (w.e.f.1-4-2019). 7. Ins. by s. 39, ibid . (w.e.f. 1-4-2019). 8. Clause (c) omitted by Act 23 of 2012, s. 54 (w.e.f. 1-4-2013). (d) "regular income-tax" means the income-tax payable for a previous year by[1] [a person on his total income] in accordance with the provisions of this Act other than the provisions of this Chapter.] 2 [(e) "unit" means a unit established in an International Financial Services Centre.] 3[CHAPTER XIIBB SPECIAL PROVISIONS RELATING TO CONVERSION OF INDIAN BRANCH OF A FOREIGN BANK INTO A SUBSIDIARY COMPANY